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Side income and assets
Written by PAYEWise editorial team, plain-English tax writers working from Revenue sources. Tax review: pending appointment of a named tax-qualified reviewer. Reviewed 28 October 2026.
Quick answer
Gain is proceeds less cost, using the euro value at the time of each transaction. Losses offset gains in the same year and carry forward. Payment is due by 15 December for disposals from January to November, and by 31 January for December disposals; the return (Form or ) is due by 31 October of the following year. Keep records for six years.
Under the EU DAC8 and OECD CARF rules, crypto service providers collect information on users and transactions from 1 January 2026 and report 2026 data to Revenue by 31 May 2027.
Awaiting reviewer confirmation: CGT rate reduction to 31% from 7 October 2026 (Budget 2027, eBrief 142/26) pending Finance Act.
Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.
Reviewed 2026-10-28. Figures use 2026 rules unless a year is stated.